1992 (2) TMI 109

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....espondents (National Instrument Ltd.) imported one Night Vision Goggles against Bill of Entry dated 26-8-1982 and re-exported it under Shipping Bill dated 2-11-1982 claiming drawback under Section 74 of the Customs Act, 1962. 2. A drawback amount of Rs. 32,303.39/- relating to it was sanctioned but supplementary claim for Rs. 26,218.19/- was rejected on the ground that there is no provision und....

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..... Government have carefully gone through the case records and the submissions made by the respondents and by the applicant Collector. It appears that there is a mistake in the grounds of the review proposal. The supplementary demand dated 22-2-1983 was not paid on 22-2-1983 by the respondents but appears to be paid on 17-2-1987 and after a lot of protests. By then their original claim for drawback....